INTRODUCTION
Currently, multiple multinational companies have new business development areas or personnel dedicated to finding and developing competitive advantages, so that companies in the same group in different countries benefit from these advantages.
This type of bond between companies is purely commercial and where the company that benefits from that methodology, knowledge, reputation, among other things, must pay a price or commonly known as a royalty.
In this newsletter, we will approach the issue of what the tax treatment is in each of the countries when they pay royalties to a non-tax resident in the country, with the purpose of exposing different tax legislations in Latin American countries in relation to this topic.
This analysis pursues the objective of showing the generalities in the tax field, so we suggest that in case of contracting royalties, the advice of experts be requested since some peculiarities of its contracting may result in tax treatments. different from those
presented in this bulletin.
